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Can a b.com (throughcorrespondence)graduate register asitp

MNarayanan (Book- Keeper) (169 Points)

18 June 2016

Can a person who has completed CA inter & B.Com through Distance learning(CorrespondenceMode) register himself as a Income tax & Sales Tax Practitioner

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mohammad rasool baig (Management Consultant) (1026 Points)
Replied 18 June 2016

To qualify for appearance as an authorised representative as prescribed under Sec. 288(2), he should be:

"(i) A person related to the assessee in any manner, or a person regularly employed by the assessee; or (ii) Any officer of a scheduled bank with which the assessee maintains a current account or has other regular dealings; or (iii) Any legal practitioner who is entitled to practise in any civil court in India; or (iv) An accountant; or (v) Any person who has passed any accountancy examination recognised in this behalf by the Board; or (vi) Any person who has acquired such educational qualifications as the Board may prescribe for this purpose".

`Accountant' in Sec. 288(2)(iv) is a Chartered Accountant or any other Accountant or auditor recognised under Sec. 226 of the Companies Act, 1956, which recognises besides a Chartered Accountant only a firm of which all the partners are Chartered Accountants.

Accountancy examinations recognised by the Board under Rule 50 read with section 288(2)(v) are: (i) National Diploma in Commerce with Advanced Accountancy and Auditing as elective subject; (ii) Government Diploma in Company Secretaryship awarded by Department of Company Affairs, Government of India; (iii) Final examination of the Institute of Company Secretaries of India; (iv) Final examination of the Institute of Cost and Works Accountants of India; (v) Departmental examination for Officers (Group A and B) by the Central Board of Direct Taxes; (vi) Revenue Audit examination for Section Officers of the Office of Comptroller and Auditor General of India.

Educational qualification under Rule 51 read with Sec. 288(2)(vi) are: A degree in Commerce or Law conferred by any of the following Universities:

I. Indian Universities: Any Indian University incorporated by any law for the time being in force besides other named Universities in England, Wales, Scotland, Ireland, Burma and Pakistan.